Name

State of Incorporation

Ownership Percentage

SQBG, Inc.

Delaware

%

Sequential Licensing, Inc.

California

%

William Rast Licensing, LLC

Delaware

%

Heeling Sports Limited

Delaware

%

Brand Matter, LLC

Delaware

%

SBG FM, LLC

Delaware

%

SBG Universe Brands, LLC

Delaware

%

Galaxy Brands, LLC

Delaware

%

GBT Promotions LLC

Delaware

%

Basketball Marketing Company, Inc.

Delaware

%

American Sporting Goods Corp.

Delaware

%

LNT Brands LLC

Delaware

%

Joe’s Holding LLC

Delaware

%

DVS Footwear International, LLC

Delaware

65%, except 60% of distributable assets upon dissolution

FUL IP Holdings LLC

Delaware

%

With You, LLC

Delaware

%

SBG-Gaiam Holdings, LLC

Delaware

%

Gaiam Brand Holdco, LLC

Delaware

%

Gaiam Americas, Inc.

Colorado

%

Modern Lotus Ltd

United Kingdom

%

Gaiam Limited (UK)

United Kingdom

%

Gaiam PTY

Australia

%